Country of focus

Rwanda

Share

Our work in Rwanda

Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

February 2023
Giulia Mascagni, Fabrizio Santoro

Working Paper

Technology and Tax: Adoption and Impacts of E-services in Rwanda

January 2023
Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, Yves Nsengiyumva

Research in Brief

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

January 2023
Celeste Scarpini, Fabrizio Santoro, Giulia Mascagni

Journal Article

The VAT in practice: equity, enforcement, and complexity

September 2022
Giulia Mascagni, Roel Dom, Fabrizio Santoro, Denis Mukama

Working Paper

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

August 2022
Fabrizio Santoro, Giulia Mascagni

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

May 2022
Mick Moore

Journal Article

Active Ghosts: Nil-filing in Rwanda

April 2022
Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa, Naphtal Hakizimana

Journal Article

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

December 2021
Giulia Mascagni, Christopher Nell
Why tax expenditure reporting is a missing link in financing for development
24 April 2026

Why tax expenditure reporting is a missing link in financing for development

Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali, Giulia Mascagni, Harshil Parekh
With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates…
Read more
Read more
How Digital Public Infrastructure can define taxation in Africa
17 October 2025

How Digital Public Infrastructure can define taxation in Africa

Lucia Rossel
As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From…
Read more
Read more
Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
8 October 2025

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

Kanuda M. Buluba, Fabrizio Santoro
For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
Read more
Read more
Bridging the divide: Rwanda’s quest for equitable digital governance
30 May 2025

Bridging the divide: Rwanda’s quest for equitable digital governance

Elizabeth Bermeo, Fabrizio Santoro
In Rwanda, digital transformation is driven by IremboGov, an integrated e-government platform that streamlines access to essential services. While this…
Read more
Read more
How digital public infrastructure could transform tax administration in Africa
18 October 2024

How digital public infrastructure could transform tax administration in Africa

Fabrizio Santoro, Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance. However, some persistent challenges…

Read more
Read more
In search of equality: Can taxes be good advocates?
27 March 2024

In search of equality: Can taxes be good advocates?

Sripriya Iyengar Srivatsa

Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to collect qualitative evidence for…

Read more
Read more
ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration
6 August 2026

ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration

Max Gallien
The International Centre for Tax and Development has secured US$1 million from Founders Pledge to fund a new three-year programme…
Read more
Read more
ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
10 March 2026

ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

Adrienne Lees, Sripriya Iyengar Srivatsa

The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…

Read more
Read more
Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
21 July 2025

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…

Read more
Read more
The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025
10 April 2025

The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025

Ludovic Bernad, Fabrizio Santoro

What is the potential of digital finance, a cashless economy and system interoperability for strengthening tax administration in lower- and…

Read more
Read more
ICTD-RRA conference discusses future of digital tax administration
20 December 2024

ICTD-RRA conference discusses future of digital tax administration

Martin Hearson, Giulia Mascagni
More than 100 experts and policymakers across Africa gathered in a conference in Kigali, Rwanda last week to discuss the…
Read more
Read more
ICTD policy impact featured in Institute of Development Studies’ latest Annual Review
6 September 2024

ICTD policy impact featured in Institute of Development Studies’ latest Annual Review

Among IDS’ successes highlighted in its Annual Review 2023-24 was the pioneering research by ICTD that led to a change…
Read more
Read more

Current

Capacity building program with Uganda and Rwanda revenue authorities

Start date: 01/05/2019

Completed

Taxation of High Net Worth Individuals (HNWIs) in Rwanda

Start date: 26/11/2018

Current

Focus Group Discussion on the VAT system in Rwanda

Start date: 21/01/2019
Back to Impact map